Managerial Accounting 5th Edition

Index

For entries on pages 500-575 please see Chapters 13 and 14 at www.wiley.com/college/jiambalvo

A

Ability to bear costs, 211

Absorption costing. See Full (absorption) costing

Account analysis, 127–129

Accounting rate of return, 347–349

Accounts, recording standard costs in, 434–437

Accounts receivable turnover, 545, 550–551

Accrued salary and wages, 510

Accumulated depreciation, 462

Acid-test ratio, 546–547, 551

Across-the-board cuts, 277–278

Activity-based costing (ABC), 218–227

activity-based management compared, 228

activity hierarchy and, 221

approach to, 219–221

batch-level activities and, 221

benefits of, 225

comprehensive example of, 222–225

cost control benefits and, 226

cost drivers and, 219–222

cost pools and, 221–222

determining major activities and, 231

effectiveness of activities and, 232

evaluating performance of activities and, 232

expense of, 226

facility-level activities and, 221

identifying efficiency improvements and, 232

identifying resources using each activity and, 231–232

limitations of, 225

overhead costs and, 56

product-level activities and, 221

production volume and overhead allocation, 218–219

unit-level activities and, 221

Activity-based management (ABM), 227–228, 230–232

Activity-based pricing, 308–309

Activity duplication, 455

Activity hierarchies, 221

Additional processing decisions, 261–263

Adjusted investment, 467

Administrative budget, 380

Administrative salaries, 215

Advertising campaigns, 345, 381

Allocation base, 51, 55–56, 210–211

Alternative ...